$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010442052026 + W.P.(C) 13612/2026, CM APPL. 63620/2026, CM APPL. 63621/2026 SHOMUK ENGINEERING AND CONSULTANCY SERVICES THROUGH ITS PROP. ANIRUDDHA BANERJEE .....Petitioner Through: Mr.(appearance not given) versus ADDITIONAL COMMISSIONER, CGST DELHI EAST .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 17.09.2026 1. Through this Writ Petition, the Petitioner prays for quashing of Show Cause Notice dated 27.11.2024 and Impugned Order dated 27.02.2025 passed by the Additional Commissioner, Delhi East, Delhi. 2. The Petitioner also prays for direction to the Respondent to decide the application dated 24.09.2026 filed by the Petitioner for rectification of the Impugned Order. 3. Perusal of the Order reflects that efforts were made to serve the Petitioner through letters as well as e-mails. However, the Petitioner did not respond to the Show Cause Notice. 4. The Petitioner has an alternative remedy of appeal under Section 107 of the CGST Act. 5. Learned Counsel representing the Petitioner submits that Impugned Order is without jurisdiction as the Petitioner has availed This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/09/2026 at 11:51:43 benefit of Input Tax Credit of Rs.11,12,430/- whereas the demand of over Rs.12,00,00,000/- has been raised against him by the authorities. These aspects can be examined by the Appellate Authority hence, this court does not consider it fit to pass any orders qua this prayer. 6. With respect to Petitioner’s prayer for direction to decide his Rectification Application, the Writ Petition is disposed of with direction to the ‘Proper Officer’ to decide the application for rectification, if already filed, within the period of two months from today. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 17, 2026 Pallavi/hp This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/09/2026 at 11:51:43